{"id":2251,"date":"2016-04-14T10:01:34","date_gmt":"2016-04-14T09:01:34","guid":{"rendered":"http:\/\/www.fabregat-perulles-sales.com\/actualidad\/?p=2251"},"modified":"2016-04-14T10:03:43","modified_gmt":"2016-04-14T09:03:43","slug":"renta-2015-i-custodia-compartida","status":"publish","type":"post","link":"https:\/\/www.fabregat-perulles-sales.com\/actualidad\/renta-2015-i-custodia-compartida\/","title":{"rendered":"RENTA 2015 I CUST\u00d2DIA COMPARTIDA"},"content":{"rendered":"<p><a href=\"http:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/uploads\/2016\/04\/agencia-tributaria.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-2252\" alt=\"agencia-tributaria\" src=\"http:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/uploads\/2016\/04\/agencia-tributaria-300x220.jpg\" width=\"300\" height=\"220\" srcset=\"https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/uploads\/2016\/04\/agencia-tributaria-300x220.jpg 300w, https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/uploads\/2016\/04\/agencia-tributaria.jpg 432w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>Tot just iniciada la campanya de la Renda 2015 esdev\u00e9 necessari recordar que, en els sup\u00f2sits de separaci\u00f3 legal o divorci en els que per resoluci\u00f3 judicial s\u2019ha determinat l\u2019exercici compartit de la cust\u00f2dia dels fills menors i, alhora, s\u2019han determinat pensions per aliments dels mateixos, ja no \u00e9s compatible el benefici de la exempci\u00f3 del m\u00ednim per descendents de l\u2019article 58 de la LIRPF (en forma prorratejada entre els progenitors) amb el mecanisme corrector de la progressivitat en l\u2019aplicaci\u00f3 de la escala general de l\u2019impost sobre la base liquidable en quant a l\u2019import de les anualitats per aliments\u00a0 de l\u2019article 64 de la LIRPF.<\/p>\n<p>Despr\u00e8s d\u2019un extens debat sobre la compatibilitat d\u2019ambd\u00f3s beneficis, el Tribunal Econ\u00f2mic-Administratiu Central, en la seva <a href=\"http:\/\/serviciostelematicos.minhap.gob.es\/DYCteac\/criterio.aspx?id=00\/03654\/2014\/00\/0\/1&amp;q=s%3d1%26rn%3d%26ra%3d%26fd%3d11%2f09%2f2014%26fh%3d11%2f09%2f2014%26u%3d%26n%3d%26p%3d%26c1%3d%26c2%3d%26c3%3d%26tc%3d1%26tr%3d%26tp%3d%26tf%3d%26c%3d0%26pg%3d\">Resoluci\u00f3 n\u00famero 3654\/2014 d&#8217;11 de setembre de 2014<\/a>, va fixar el criteri de que ambd\u00f3s beneficis eren aplicables conjuntament.<\/p>\n<p>No obstant, aquella resoluci\u00f3 ja feia pal\u00e8s que all\u00f2 suposava una discriminaci\u00f3 vers els contribuents casats i no separats legalment amb fills al seu c\u00e0rrec i dels que, separats o divorciats, no tinguessin atribu\u00efda la cust\u00f2dia dels seus fills menors, per\u00f2 que nom\u00e9s per la via de la modificaci\u00f3 legislativa seria possible evitar aquestes situacions.<\/p>\n<p>Dit i fet. Tan sols dos mesos i mig despr\u00e9s, mitjan\u00e7ant la <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2014-12327\">Llei 26\/2014, de 27 de novembre, de modificaci\u00f3 de l&#8217;IRPF<\/a>,\u00a0 el legislador va modificar l\u2019article 64 de la LIRPF en el sentit de que el mateix no \u00e9s aplicable en els casos en els que ho \u00e9s l\u2019exempci\u00f3 del m\u00ednim per descendents de l\u2019article 58 de la LIRPF.<\/p>\n<p><!--more--><\/p>\n<p>Por tant, des de l\u20191 de gener de 2015, data en que va iniciar la seva vig\u00e8ncia la precitada modificaci\u00f3, els progenitors separats legalment o divorciats que ostentin la cust\u00f2dia dels seus fills menors en forma compartida i, alhora, paguin pensions d\u2019aliments per a ells (sempre segons resoluci\u00f3 judicial) nom\u00e9s podran aplicar-se en la seva declaraci\u00f3 de l\u2019IRPF l\u2019exempci\u00f3 del m\u00ednim per descendents. A m\u00e9s, cal no oblidar que aquest benefici ha de prorratejar-se entre ambd\u00f3s progenitors. \u00c9s a dir, cadascun d\u2019ells podr\u00e0 aplicar-se la meitat del m\u00ednim exempt.<\/p>\n\r\n\t\t<style>\r\n\t\t\t.huge-it-share-buttons {\r\n\t\t\t\tborder:0px solid #0FB5D6;\r\n\t\t\t\tborder-radius:5px;\r\n\t\t\t\tbackground:#3BD8FF;\r\n\t\t\t text-align:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t#huge-it-share-buttons-top {margin-bottom:0px;}\r\n\t\t\t#huge-it-share-buttons-bottom {margin-top:0px;}\r\n\r\n\t\t\t.huge-it-share-buttons h3 {\r\n\t\t\t\tfont-size:25px ;\r\n\t\t\t\tfont-family:Arial,Helvetica Neue,Helvetica,sans-serif;\r\n\t\t\t\tcolor:#666666;\r\n\r\n\t\t\tdisplay:block;\t\t\t\tline-height:25px ;\r\n\r\n\t\t\t text-align:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul {\r\n\t\t\t float:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul li {\r\n\t\t\t\tmargin-left:3px;\r\n\t\t\t\tmargin-right:3px;\r\n\t\t\t\tpadding:0px;\r\n\t\t\t\tborder:0px ridge #E6354C;\r\n\t\t\t\tborder-radius:11px;\r\n\t\t\t\tbackground-color:#14CC9B;\r\n\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul li #backforunical2251 {\r\n\t\t\t\tborder-bottom: 0;\r\n\t\t\t\tbackground-image:url('https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/plugins\/wp-share-buttons\/Front_end\/..\/images\/buttons.30.png');\r\n\t\t\t\twidth:30px;\r\n\t\t\t\theight:30px;\r\n\t\t\t}\r\n\r\n\t\t\t.front-shares-count {\r\n\t\t\t\tposition: absolute;\r\n\t\t\t\ttext-align: center;\r\n\t\t\t\tdisplay: block;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size20 .front-shares-count {\r\n\t\t\t\tfont-size: 10px;\r\n\t\t\t\ttop: 10px;\r\n\t\t\t\twidth: 20px;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size30 .front-shares-count {\r\n\t\t\t\tfont-size: 11px;\r\n\t\t\t\ttop: 15px;\r\n\t\t\t\twidth: 30px;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size40 .front-shares-count {\r\n\t\t\t\tfont-size: 12px;\r\n\t\t\t\ttop: 21px;\r\n\t\t\t\twidth: 40px;\r\n\t\t\t}\r\n\t\t<\/style>\r\n\t\t\r\n\t\t<div id=\"huge-it-share-buttons-top\" class=\"huge-it-share-buttons nobackground\">\r\n\t\t\t<h3>Share This:<\/h3>\r\n\t\t\t<ul class=\"huge-it-share-buttons-list \">\r\n\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical2251\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251\"  onclick=\"javascript:void window.open('https:\/\/www.facebook.com\/sharer\/sharer.php?u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -0px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical2251\" href=\"https:\/\/twitter.com\/share?status=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251&text=RENTA 2015 I CUST\u00d2DIA COMPARTIDA\"  onclick=\"javascript:void window.open('https:\/\/twitter.com\/share?status=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251&text=RENTA 2015 I CUST\u00d2DIA COMPARTIDA','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -30px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical2251\" href=\"http:\/\/www.pinterest.com\/pin\/create\/button\/?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251&media=https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/plugins\/wp-share-buttons\/Front_end\/..\/images\/noimage.png&description=RENTA 2015 I CUST\u00d2DIA COMPARTIDA\"  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window.open('https:\/\/plus.google.com\/share?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -90px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical2251\" href=\"https:\/\/www.linkedin.com\/shareArticle?title=RENTA 2015 I CUST\u00d2DIA COMPARTIDA&mini=true&url=https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251\"  onclick=\"javascript:void window.open('https:\/\/www.linkedin.com\/shareArticle?title=RENTA 2015 I CUST\u00d2DIA COMPARTIDA&mini=true&url=https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -120px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical2251\" href=\"https:\/\/www.tumblr.com\/share\/link?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251&name=RENTA 2015 I CUST\u00d2DIA COMPARTIDA\"  onclick=\"javascript:void window.open('https:\/\/www.tumblr.com\/share\/link?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/2251&name=RENTA 2015 I CUST\u00d2DIA COMPARTIDA','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -150px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical2251\" 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pensions per aliments dels mateixos, ja no \u00e9s compatible el benefici de la exempci\u00f3\u2026 <span class=\"read-more\"><a href=\"https:\/\/www.fabregat-perulles-sales.com\/actualidad\/renta-2015-i-custodia-compartida\/\">Read More &raquo;<\/a><\/span><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[156,457],"tags":[718,719],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Incompatibilitas amb el benefici d&#039;exempci\u00f3 amb la progresivitat en aplicaci\u00f3 de l&#039;escala general<\/title>\n<meta name=\"description\" content=\"Ja no \u00e9s compatible el benefici de la exempci\u00f3 del m\u00ednim per descendents de l\u2019article 58 de la LIRPF (en forma prorratejada entre els progenitors) amb el mecanisme corrector de la progressivitat en 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